SELECT 
ITEM,
I_NAME,
C_NAME,
S_NAME
FROM(SELECT
I.ITEM_CODE AS ITEM,
I.ITEM_NAME AS I_NAME,
C_NAME,
C.CL_CODE,
S_NAME,
S.SIZE_CODE
FROM (SELECT * FROM ITEM WHERE STOCK_MANAGEMENT_TYPE = 1) AS I
CROSS JOIN
    (SELECT CL_NAME AS C_NAME, CL_CODE FROM COLOR_TBL) AS C
CROSS JOIN
    (SELECT SIZE_NAME AS S_NAME, SIZE_CODE  FROM SIZE_TBL) AS S
ORDER BY ITEM ASC, C.CL_CODE ASC, S.SIZE_CODE ASC)